https://www.taxtmi.com/caselaws?id=775470 Refund of unutilised Cenvat credit under Notification No. 5/2006-CE(NT) was treated as allowable for input services used in exporting services, because the assessee's own earlier final orders on the same agreement and substantially identical facts had already allowed the refund. The output activity was accepted as scientific or technical consultancy service, not technical testing or analysis service, and the earlier rulings were followed as final. The nexus requirement was also accepted for input services including management, inspection, legal, travel, telecommunication, advertising, database access, company secretary and design services, which were treated as qualifying input services for the exported output. en-us Fri, 04 Jul 2025 00:00:00 +0530 Sat, 26 Jul 2025 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775470 Refund of unutilised Cenvat credit under Notification No. 5/2006-CE(NT) was treated as allowable for input services used in exporting services, because the assessee's own earlier final orders on the same agreement and substantially identical facts had already allowed the refund. The output activity was accepted as scientific or technical consultancy service, not technical testing or analysis service, and the earlier rulings were followed as final. The nexus requirement was also accepted for input services including management, inspection, legal, travel, telecommunication, advertising, database access, company secretary and design services, which were treated as qualifying input services for the exported output. Case-Laws Service Tax Fri, 04 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775470